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A self-employed individual with a special large family certificate and three children (one with a disability) inquired whether they are entitled to an increase in the tax deduction for each child exceeding the required minimum. The Directorate General of Taxes (DGT) ruled that, since a child with a disability is counted as two, the individual does not exceed the number of children required for the special category.
Question posed: Whether there is a right to the new increase in the large family deduction provided for in the last paragraph of letter c) of section 1 of Article 81bis of the LIRPF.
To apply the increase in the deduction for each child exceeding the minimum number required for the large family category, the number of children must be greater than that required by law. According to Law 40/2003, a child with a disability counts as two for determining the category. In this case, having three children (one with a disability), the number of children exceeding the minimum for the special category is zero.
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